B. Chand Basha, Tirupathi V. ACIT, Tirupathi

ITA 147/HYD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5950 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-02-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 29-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR ITA NO.147/HYD/09 : ASSTT . YEAR 2004-05 SHRI B.CHAND BASHA, TIRUPATI. ( PAN - AGCPB 9298 H ) V/S. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), TIRUPATI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. NIVEDITA BISWAS O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004- 05 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME- TAX(APPEALS). 2. AT THE TIME OF HEARING ON 10.2.2010, NONE APPE ARED ON BEHALF OF THE ASSESSEE, THOUGH THE HEARING ON THE APPEA L WAS ADJOURNED TO THAT DATE AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE, DULY ANNOUNCING THE ADJOURNED DATE IN THE OPEN COURT ON THE PENULTIMATE DATE OF HEARING, VIZ. 10.11.2009. EVEN ON STILL EARLIER OCCASIONS, HEARING WAS ADJOURNED TWICE AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. THIS TIME, THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HON BLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LI MITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT T O REMAIN ABSENT ITA NO.147/HYD/09 SHRI B.CHAND BASHA, TIRUPATI. 2 AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER, IF THERE IS SUFFICIENT CA USE FOR NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON 10.2.2010. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 10.2.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 10.2.2010 COPY FORWARDED TO: 1. SHRI B.CHAND BASHA, C/O. M.RAJAGOPAL NAIDU, C.A., 10/80,6TH CROSS, ROYAL NAGAR, R.C.ROAD, TIRUPATI-517501. 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), TIRUP ATI. 3. COMMISSIONER OF INCOME-TAX(APPEALS), TIRUPATI. 4. COMMISSIONER OF INCOME-TAX TIRUPATI. 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.